Indiana sales and use taxes apply to the sale of tangible personal property and some enumerated services. There are no local sales or use taxes levied in Indiana (although, there are some local transaction taxes imposed on things like lodging, food and beverage, and admissions). The state sales and use tax rate is 7%.
Technology companies need to be alert - prewritten computer software maintained on computer servers outside of Indiana is subject to Indiana sales and use tax when accessed electronically via the Internet (i.e., “cloud computing”). The accessing of prewritten computer software by Indiana residents constitutes a transfer of the software because the customers gain constructive possession and the right to use, control, or direct the use of the software.
Don’t assume software as a service is exempt in every state just because it’s not subject to sales and use tax in your state
Generally, for retailers and from a sales and use tax perspective, Indiana is a business friendly state.